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of <h1>Understanding Clause 164: Roles and Responsibilities of a Representative Assessee in Special Tax Cases</h1> Clause 164 of the Direct Taxes Code, 2010 outlines the definition and responsibilities of a 'representative assessee' for assessment purposes in special cases. A representative assessee may include agents of non-residents, guardians of minors or incapacitated individuals, court-appointed managers, trustees, legal representatives of deceased individuals, participants in dissolved bodies, and liquidators of companies. The term 'agent' extends to individuals in India with business connections to non-residents, while brokers dealing indirectly with non-resident principals are generally exempt. Executors of estates are defined based on their role, and no one is deemed an agent without a hearing opportunity with the Assessing Officer.
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